Michigan Compiled Laws § 208.1509 Information Return Required By Internal Revenue Code; Filing Required.

***** 208.1509 THIS SECTION IS REPEALED BY ACT 39 OF 2011 EFFECTIVE WHEN CONDITIONS APPLIED BY ENACTING SECTION 1 OF ACT 39 OF 2011 ARE MET: See enacting section 1 of Act 39 of 2011 *****

208.1509 Information return required by internal revenue code; filing required.

Sec. 509.

(1) At the request of the department, a taxpayer required by the internal revenue code to file or submit an information return of income paid to others shall, to the extent the information is applicable to residents of this state, at the same time file or submit the information in the form and content prescribed to the department.

(2) At the request of the department, a voluntary association, joint venture, partnership, estate, or trust shall file a copy of any tax return or portion of any tax return that was filed under the provisions of the internal revenue code. The department may prescribe alternate forms of returns.

History: 2007, Act 36, Eff. Jan. 1, 2008

Compiler's Notes: Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."
Popular Name: MBT

Section: Previous  208.1500  208.1501  208.1503  208.1505  208.1507  208.1508  208.1509  208.1510  208.1511  208.1512  208.1513  208.1515  208.1517  208.1519  208.1601  Next

Last modified: October 10, 2016